Excise Tariff Amendment Act (No. 1) 1997
No. 178, 1997
Excise Tariff Amendment Act (No. 1) 1997
No. 178, 1997
Excise Tariff Amendment Act (No. 1) 1997
No. 178, 1997
An Act to amend the Excise Tariff Act 1921, and for related purposes
Contents
1 Short title..................................1
2 Commencement..............................1
3 Schedule(s).................................2
Schedule 1—Amendment of the Excise Tariff Act 1921 3
Excise Tariff Amendment Act (No. 1) 1997
No. 178, 1997
An Act to amend the Excise Tariff Act 1921, and for related purposes
[Assented to 21 November 1997]
The Parliament of Australia enacts:
This Act may be cited as the Excise Tariff Amendment Act (No. 1) 1997.
(1) Sections 1, 2 and 3 and item 5 of Schedule 1 commence on the day on which this Act receives the Royal Assent.
(2) Items 1 and 2 of Schedule 1 are taken to have commenced on 3 February 1996.
(3) Item 3 of Schedule 1 is taken to have commenced on 1 August 1996.
(4) Item 4 of Schedule 1 is taken to have commenced on 3 February 1997.
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendment of the Excise Tariff Act 1921
1 Schedule (definition of Spirituous beverage)
Repeal the definition.
2 Item 2 of the Schedule
Repeal the item, substitute:
2. Spirits; Beverages containing distilled alcohol |
(A) | Brandy | $31.12 per litre of distilled alcohol |
(C) | Fruit Brandy | $36.44 per litre of distilled alcohol |
(D) | Whisky | $36.44 per litre of distilled alcohol |
(F) | Rum | $36.44 per litre of distilled alcohol |
(G) | Liqueurs | $36.44 per litre of distilled alcohol |
(H) | Beverages (other than beverages comprised solely of fortified wine) containing distilled alcohol, n.e.i. | To the extent that the distilled alcohol in the beverage is attributable to the presence of anything other than fortified wine—$36.44 per litre of that distilled alcohol |
(J) | Spirits for fortifying Australian wine or for fortifying Australian grape must, subject to regulations | Free |
(M) | Spirits for industrial and scientific purposes, n.e.i., subject to regulations | Free |
(N) | Methylated spirits, subject to regulations | Free |
(O) | Non-potable spirits, n.e.i. | $37.41 per litre of distilled alcohol |
(P) | Spirits for scientific or educational purposes, subject to regulations: (1) For use in universities (2) For use in approved technological colleges or other educational institutions prescribed by by-law |
Free |
(Q) | Spirits for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to regulations | Free |
(R) | Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by by-law | Free |
3 Item 2 of the Schedule
Repeal the item, substitute:
2. Spirits; Beverages containing distilled alcohol |
(A) | Brandy | $31.46 per litre of distilled alcohol |
(C) | Fruit Brandy | $36.84 per litre of distilled alcohol |
(D) | Whisky | $36.84 per litre of distilled alcohol |
(F) | Rum | $36.84 per litre of distilled alcohol |
(G) | Liqueurs | $36.84 per litre of distilled alcohol |
(H) | Beverages (other than beverages comprised solely of fortified wine) containing distilled alcohol, n.e.i. | To the extent that the distilled alcohol in the beverage is attributable to the presence of anything other than fortified wine—$36.84 per litre of that distilled alcohol |
(J) | Spirits for fortifying Australian wine or for fortifying Australian grape must, subject to regulations | Free |
(M) | Spirits for industrial and scientific purposes, n.e.i., subject to regulations | Free |
(N) | Methylated spirits, subject to regulations | Free |
(O) | Non-potable spirits, n.e.i. | $37.82 per litre of distilled alcohol |
(P) | Spirits for scientific or educational purposes, subject to regulations: (1) For use in universities (2) For use in approved technological colleges or other educational institutions prescribed by by-law |
Free |
(Q) | Spirits for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to regulations | Free |
(R) | Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by by-law | Free |
4 Item 2 of the Schedule
Repeal the item, substitute:
2. Spirits; Beverages containing distilled alcohol |
(A) | Brandy | $31.59 per litre of distilled alcohol |
(C) | Fruit Brandy | $36.99 per litre of distilled alcohol |
(D) | Whisky | $36.99 per litre of distilled alcohol |
(F) | Rum | $36.99 per litre of distilled alcohol |
(G) | Liqueurs | $36.99 per litre of distilled alcohol |
(H) | Beverages (other than beverages comprised solely of fortified wine) containing distilled alcohol, n.e.i. | To the extent that the distilled alcohol in the beverage is attributable to the presence of brandy—$31.59 per litre of that distilled alcohol To the extent that the distilled alcohol in the beverage is attributable to the presence of anything other than brandy or fortified wine—$36.99 per litre of that distilled alcohol |
(J) | Spirits for fortifying Australian wine or for fortifying Australian grape must, subject to regulations | Free |
(M) | Spirits for industrial and scientific purposes, n.e.i., subject to regulations | Free |
(N) | Methylated spirits, subject to regulations | Free |
(O) | Non-potable spirits, n.e.i. | $37.97 per litre of distilled alcohol |
(P) | Spirits for scientific or educational purposes, subject to regulations: (1) For use in universities (2) For use in approved technological colleges or other educational institutions prescribed by by-law |
Free |
(Q) | Spirits for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to regulations | Free |
(R) | Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by by-law | Free |
5 Application and saving provision
(1) Despite section 8 of the Acts Interpretation Act 1901, the liability of any person to pay excise duty under the Excise Tariff Act 1921 in respect of goods comprising spirits, or a beverage containing distilled alcohol, that were, or are, entered for home consumption on or after 3 February 1996 must be determined in accordance with item 2 of the Schedule to the latter Act as that Schedule is taken, from time to time, to have been amended by this Act, whether or not:
(a) any application to the Administrative Appeals Tribunal for review of a decision in relation to the matter has been made; or
(b) any application for a refund of that duty in relation to the matter has been made; or
(c) any proceedings in relation to the matter have been instituted in a court;
before the commencement day.
(2) If:
(a) goods that comprise spirits, or a beverage containing distilled alcohol, were entered for home consumption before 3 February 1996; and
(b) a Collector demanded the payment of excise duty in relation to the goods on the ground that the goods were a spirituous beverage within the meaning of item 2 of the Schedule to the Excise Tariff Act 1921 as that Schedule was in force at the time the goods were so entered; and
(c) the owner of the goods:
(i) paid the Collector the amount demanded; and
(ii) sought a review by the Administrative Appeals Tribunal in relation to the amount demanded; and
(d) as a result of that review:
(i) the Tribunal determined that the whole or a part of the amount demanded was not properly payable; and
(ii) the amount determined not to be properly payable has been refunded;
then, without prejudice to any proceedings before a court in relation to the determination of the Tribunal and in spite of any decision arising from such proceedings, no action is to be taken to recover the amount so refunded.
(3) In this item:
commencement day means the day on which this Act receives the Royal Assent.
[Minister's second reading speech made in—
House of Representatives on 5 March 1997
Senate on 20 March 1997]
(17/97)